Regulations for Bonded Operations in Agricultural Technology Parks Article 40
By-products, waste products, and scrapes produced during the process of production shall be stored in a warehouse of locations approved by the Administration and Customs in order, category, and nature. Waste of semi-finished goods shall be separately stated for inspection.The term “waste products” as set forth in the preceding paragraph shall refer to all machines, equipment, parts and accessories, or materials that are of no use for the Park Enterprises; or part of the assets that do not go through the manufacturing process; or the products and equipment are damaged due to acts of God and cannot be used by the Park Enterprises but still belong to part of the assets.The term “scrapes” as set forth in Paragraph 1 shall refer to the dregs, waste, and that cannot be used by the Park Enterprises; or the accumulative dregs, waste, or supplementary materials of packages that do not go through the manufacturing process and not belong to part of the assets.
中文原文 農業科技園區保稅業務管理辦法第40條
園區事業在生產過程中所產生之副產品、廢品、下腳等，均應按類別、性質依序儲存於倉庫或經管理局及海關認可之地點，屬半製品之廢品，並應分別列明以備查核。
前項所稱廢品，係指園區事業所有不堪使用之機器、設備、零組件或材料，其本身事業不能利用者；或未經製造過程，仍屬資產之一部分者；或其產品及設備因災害受損，本身事業不能利用，仍屬資產之一部分者。
第一項所稱下腳，係指園區事業在其製造過程中，所殘餘之渣滓、廢料，且該事業不能利用者；或非經產製過程所積存之渣滓、廢料、包裝從物，且不屬於資產之一部分者。
前項所稱廢品，係指園區事業所有不堪使用之機器、設備、零組件或材料，其本身事業不能利用者；或未經製造過程，仍屬資產之一部分者；或其產品及設備因災害受損，本身事業不能利用，仍屬資產之一部分者。
第一項所稱下腳，係指園區事業在其製造過程中，所殘餘之渣滓、廢料，且該事業不能利用者；或非經產製過程所積存之渣滓、廢料、包裝從物，且不屬於資產之一部分者。